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    <title>Refund of service tax.</title>
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    <description>Notification exempts construction services for airports and ports where contracts were entered into before 1 March 2015, stamp duty paid and Ministry certification obtained; qualifying taxpayers may claim refund of service tax paid, subject to the Finance Act refund time limit and proof against unjust enrichment that the tax burden was not passed to consumers.</description>
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      <description>Notification exempts construction services for airports and ports where contracts were entered into before 1 March 2015, stamp duty paid and Ministry certification obtained; qualifying taxpayers may claim refund of service tax paid, subject to the Finance Act refund time limit and proof against unjust enrichment that the tax burden was not passed to consumers.</description>
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